Time limit to upload Form GST MOV-09 on GST portal

[SIDDHARTH KOTHARI]

As per Circular no. 41/15/2018 GST :

Where the owner of the goods or any person authorized by him comes forward to make the payment of tax and penalty as applicable under clause (a) of sub-section (1) of section 129 of the CGST Act, or where the owner of the goods does not come forward to make the payment of tax and penalty as applicable under clause (b) of sub-section (1) of the said section, the proper officer shall, after the amount of tax and penalty has been paid in accordance with the provisions of the CGST Act and the CGST Rules, release the goods and conveyance by an order in FORM GST MOV-05. Further, the order in FORM GST MOV-09 shall be uploaded on the common portal and the demand accruing from the proceedings shall be added in the electronic liability register and the payment made shall be credited to such electronic liability register by debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the CGST Act.'

Even in Point no (v) A summary of every order in FORM GST MOV-09 and FORM GST MOV-11 shall be uploaded electronically in FORM GST-DRC-07 on the common portal.

Is there any time limit to upload the MOV-09 on Common GST Portal?

Is there any time limit to create the liability on GST Portal and adjust the cash or credit balance on GST Portal?

In there any time limit to upload details of every order in MOV-09 and MOV-11 in DRC-07 on the Common Portal?

Thanks and Regards

AI Summary

Discussion on Timely Upload of Form GST MOV-09 After Goods Detention Under CGST Act Lacks Specific Time Frame A discussion on a forum addresses the time limits for uploading Form GST MOV-09 on the GST portal following the detention or seizure of goods under the CGST Act. The query highlights the absence of a specific time frame in CBIC Circular No. 41/15/2018-GST for uploading this form, despite the requirement for prompt action. A respondent clarifies that, although no explicit time limit is mentioned, the penalty order should be uploaded instantly after issuance. However, in practice, this is not always the case, and penalties are often collected before formal levy to expedite the release of detained goods.